The SAK EMKM accounting standards are designed in such a way as to summarize the financial reporting of MSME entrepreneurs. The study entitled “The Influence of Accounting knowledge, Socialization, Understanding of Accounting and Application of Accounting

Abstract

The SAK EMKM accounting standards are designed in such a way as to summarize the financial reporting of MSME entrepreneurs. The study entitled “The Influence of Accounting knowledge, Socialization, Understanding of Accounting and Application of Accounting on the Use of SAK EMKM (Case Study on MSMEs in Pangkaraya City)” aims to determine the effect of socialization, education level, understanding of accounting and application of accounting on the use of SAK EMKM on MSMEs in Palangkaraya City. The number of samples used in this study were 100 samples of respondents or SMEs in the city of Palangkaraya . The data obtained in this study came fron questionnaires distributed to respondents and the research data was processed used the SPSS application with a sample collection technique using the purposive sampling method. The analytical method used in this research is descriptive analysis test, classical assumption test, multiple linear regression analysis, model feasibility test, and hypothesis testing. The result of this study indicate that socialization, Accounting knowledge,, understanding of accounting and application of accounting have a positive effect on the use of SAK EMKM in MSMEs in Palangkaraya City.